Montana § 15-64-110 - Refunds -- Interest -- Limitations
Full text of Montana Montana Code Annotated § 15-64-110 — Refunds -- Interest -- Limitations, with citation guidance and answers to common questions.
§ 15-64-110. Refunds -- Interest -- Limitations
Refunds -- interest -- limitations. (1) A claim for a refund or credit as a result of overpayment of taxes collected under this part must be filed within 5 years of the date that the return was due, without regard to any extension of time for filing. (2) (a) Interest paid by the department on an overpayment must be paid or credited at the same rate as the rate charged on delinquent taxes under 15-1-216 . (b) Except as provided in subsection (2)(c), interest must be paid from the date that the return was due or the date of overpayment, whichever is later. Interest does not accrue during any period in which the processing of a claim is delayed more than 30 days because the taxpayer has not furnished necessary information. (c) The department is not required to pay interest if: (i) the overpayment is refunded or credited within 6 months of the date that a claim was filed; or (ii) the amount of overpayment and interest does not exceed $1.
Frequently Asked Questions About Montana § 15-64-110
What does Montana Code Annotated § 15-64-110 cover?
Section 15-64-110 ("Refunds -- Interest -- Limitations") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 15-64-110?
A common citation format is "Montana Code Annotated § 15-64-110" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 15-64-110 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.